Ipteks Sistem Pengendalian Internal Pemerintahan Pada Badan Perencanaan Dan Pembangunan Daerah Provinsi Sulawesi Utara (original) (raw)

Sistem Pengendalian Intern Pemerintah di Inspektorat Provinsi Kepulauan Riau

2019

Dalam rangka menuju good governance reformasi birokrasi dengan menerapkan prinsip transparansi dan akuntabilitas merupakan salah satu syarat dan upaya dalam penguatan penyelenggaraan pemerintahan. Dalam melaksanakan Amanat dari Peraturan Pemerintah Nomor 60 Tahun 2008 Sistem Pengendalian Intern Pemerintah hadir untuk dapat menghindari terjadinya penyimpangan, ketidakpatuhan, dan penyalahgunaan wewenang yang dapat merugikan keuangan negara. Dengan menerapkan lima unsur SPIP yaitu lingkungan pengendalian, Penilaian Resiko, Kegiatan Pengendalian, Informasi dan Komunikasi, serta Pemantauan. Adapun tujuan dari penelitian ini yaitu untuk mengetahui sistem pengendalian intern pemerintah di Inspektorat Provinsi Kepulauan Riau dan untuk mengetahui hambatan-hambatan yang terjadi dalam penerapan lima (5) unsur sistem pengendalian intern pemerintah di Inspektorat Provinsi Kepulauan Riau yang dimaksud. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif dengan pendeka...

Ipteks Sistem Pengendalian Internal Kas Pada Pt. Bursa Efek Indonesia KP Papua

Jurnal Ipteks Akuntansi Bagi Masyarakat, 2018

Indonesia Stock Exchange (IDX) KP Papua is a government institution that acts as the exchange organizer. This means that the Indonesia Stock Exchange has the task of facilitating securities trading in Indonesia. In addition to trading, the IDX also runs educational activities for the community, every education that is done certainly requires cash for every activity and as we know that cash is the most smooth and easy asset to occur cheating on cash and it is one of the risks in the company and to minimize fraud the company can use internal controls on cash so that fraud can be minimized. Internal control is a way that management can prevent fraud that might occur, based on research conducted on the Indonesia Stock Exchange in Papua, conclusions can be drawn that internal control of cash receipts in the company will run well when the control elements and presentation of financial statements are made with applicable standards.Keywords: Current Assets, Internal Control, Cash Receipt

Anteseden Sistem Pengendalian Internal Pemerintah Kabupaten Jayapura

This study aims to determine the effect of independent variables of the application of government accounting standards, apparatus competence, the role of internal audit of the dependent variable is the quality of financial statements of Jayapura district government with internal control system as a moderating variable. This research uses descriptive approach. Sample selection in this research using purposive sampling. The sample in this research was 68 samples with questionnaires or questionnaires distribution with population 34 Organization of the Region in Jayapura District. Data analysis method used is multiple linear regression analysis. Based on the results of the study note that the government accounting standards, competence apparatus and the role of internal audit concluded that the regression model expressed fit or can be used to predict responses of respondents. However, partially government accounting standard has significant negative effect on the quality of local government financial report, the apparatus competence has a significant positive effect on the quality of local government financial report, the role of internal audit has a significant positive effect on the quality of local government financial report.

Ipteks Pengawasan Terhadap Realisasi Anggaran Dengan Konsep Good Governance Dalam Mencegah Praktek Korupsi DI Dinas Pekerjaan Umum Dan Penataan Ruang Daerah Provinsi Sulawesi Utara

Jurnal Ipteks Akuntansi Bagi Masyarakat, 2018

Indonesia’s development depends on managing the budget state revenues and expenditures (APBN) therefore the government must be aware and change his character not to work alone without paying attention the interest or aspirations of the community. The purpose of this research is to know the flow or budget process at the public works agency and spatial planning in north Sulawesi province know the concept of good governance in carrying out supervision of realization budget, and to find out good governance in an effort to prevent corruption practices .this research is a qualitative research approach interpretive . the source of data from this study is primary data in the form of direct interviews, documentation and recording. Technique processing and analysis of data, namely the method of comparison by finding answers fundamental answers to cause and effect by analyzing factors the cause of the occurrence or emergence of a particular phenomenon. The result of this study indicate that th...

Ipteks Sistem Informasi Manajemen Keuangan Daerah Pada Uptd Balai Pelatihan Kesehatan Provinsi Sulawesi Utara

Jurnal Ipteks Akuntansi Bagi Masyarakat, 2018

Implementation of SIMDA at UPTD Health Training Center of North Sulawesi Province used method applied finance SIMDA2.7.0.12 accrual based at UPTD Health Training Center of North Sulawesi Province was based on the Ordinance Ministry of Home Affairs No. 13 2006 about financial management is started of stages of planning, administration, accounting and reporting. Application techniqueSIMDA2.7.0.12version accrual based : according to the Ordinance Ministry of Home Affairs No. 13 2006 IPTEKS technique who applied on manufacture of SIMDA are covers by Budgeting Planning : RKA, RAPBD and other of DPA. Administration :Letter of Provision of Funds (SPD), Letter of Request Payment (SPP). From implementation of examination result finance at UPTD Health Training Center of North Sulawesi Province is showed : implementation of SIMDA 2.7.0.12accrual based has already done through the products produced, namely budgeting and administration have no constraints, while the obstacles faced in accounting...

Pengaruh Implementasi Sistem Pengendalian Internal Terhadap Kinerja Instansi Pemerintah (Studi Kasus Pada Organisasi Perangkat Daerah Pemerintah Kota Bandung)

Jurnal Riset Akuntansi dan Keuangan

This research is intended to know the influence. This research is conducted because it is still related to the fraud and inefficiency of government apparatus performance in Bandung. This study uses a sample of Organization of Local Government of Bandung City Government in the form of agency and agency. This research uses descriptive verification method with hypothesis test using simple linear regression analysis. The results showed that in Bandung City has done very well. In addition, the performance performance of Bandung City Government apparatus has also been in accordance with the principle of good governance. The results also show a positive influence. H0 rejected and Ha accepted.

Sekilas Sistem Pengendalian Manajemen dan Sistem Pengendalian Intern Pemerintah

Pengendalian (Controlling) merupakan salah satu bagian dari manajemen. Pengendalian dilakukan dengan tujuan agar apa yang sudah direncanakan bisa dilaksanakan dengan baik sehingga target dan tujuan yang telah ditentukan sebelumnya dapat dicapai dengan kata lain perusahaan atau organisasi dapat mencapai goal congruence nya.

Ipteks Efektifitas Pengendalian Intern Aset Tetap Pada Bank Indonesia Kantor Perwakilan Sulawesi Utara

Jurnal Ipteks Akuntansi Bagi Masyarakat

Bank Indonesia Representative Office in North Sulawesi is a Bank Indonesia of Representative Office domiciled in North Sulawesi Province. As a central bank, BI has one main goal, namely achieving and maintaining the stability of the rupiah value. Seeing the complexity and task of BI, then the buildings and facilities in the Bank Indonesia Office Complex (KOPERBI) must be managed appropriately. Good facility management can improve performance and employee productivity and also can guarantee that existing facilities function properly. There is a need for operational procedures and guidelines effective and efficient that can assist in the implementation of internal controls. Good internal control is needed to secure fixed assets held in an entity to plan, establish, maintain or extend the useful life of fixed assets and improve operations to protect assets. Can be done using internal control to direct the company's operations, protect assets, and prevent abuse of the system that ha...

Efektivitas Sistem Pengendalian Intern Pada Kinerja Instansi Pemerintah DI Dinas Pendapatan Daerah Kabupaten Minahasa Utara

GOING CONCERN : JURNAL RISET AKUNTANSI

In a government organization requires their internal control systems due to their system of internal control activities undertaken by government agencies more effective and avoid fraud and keep the business property of parties who are not responsible. The object of this research is the Dinas Pendapatan Daerah Kabupaten Minahasa Utara. The purpose of this study to analyze the effectiveness of the internal control system on the performance of government agencies in the Dinas Pendapatan Daerah Kabupaten Minahasa Utara. The method used is descriptive qualitative. The results showed that the internal control system used Dinas Pendapatan Daerah Kabupaten Minahasa Utara effective and sufficient for compliance with the Internal Control System of the Government that has been set by the government based on Government Regulation No. 60 of 2008, so that the achievement of revenue receipts and the realization of the region in 2015 is said to be very effective. Keywords: Government Accounting, In...

Ipteks Pengendalian Internal Terhadap Aset Tetap Pada PT Jasa Raharja (Persero) Cabang Sulawesi Utara

Jurnal Ipteks Akuntansi Bagi Masyarakat, 2018

PT JASA RAHARJA (Persero) branch North Sulawesi is a branch office from PT JASA RAHARJA (Persero) and this company is one of state-owned enterprises which engaged in social insurance, especially for accident insurance and compensation insurance. In running every operational activity, every company surely must have fixed assets, be it in the form of buildings, office equipment, vehicles and so which can support employee performance. Fixed asset in a company must be secured in many ways of surveillance, control over costs incurred to get the said fixed asset, provide asset number so it will be easier to review the useful life of each asset, and whether said asset still can support employees performance or not. In this case, it is very important for us to pay attention to its internal control, because based on a research we did during our internship in PT JASA RAHARJA (Persero) branch North Sulawesi, each asset's internal control from the company need to be more efficient in terms of the element of the environment control, activities of control, related information on fixed asset and monitoring that has been done before to do physical matching of fixed asset, and appropriate allocation based on its function and responsibilities. Then, the company must pay attention to expenditures of income and expenses on fixed asset, by following insurance for fixed assets, make an audit committee, and implement the disposal and elimination of fixed asset. Suggestions for company to improve employees performance, through increasing exploration of knowledge and functions of application in order for employee to use it effectively and for presentation statement and efficiency of information about company's fixed assets more reliable and accurate.